12/04 Room 207 - Ledger 1 revision

(IA4-MC-54)

總分類帳記錄以下哪些帳戶？

(1) 租金和差餉 (2) 提用 (3) 購貨退回 (4) 辦公室設備

Which of the following accounts are kept in the general ledger?

(1) Rent and rates (2) Drawings (3) Purchases returns (4) Office equipment

• A. 只有 (1)、(2)、(3) only

• 只有 (1)、(2)、(4) only

• 只有 (1)、(3)、(4) only

• (1)、(2)、(3)、(4)

(IA4-MC-65)

王先生賒帳購買價值$400,000 的家具，作轉售用途。上述交易須記錄在以下哪一本 原始分錄簿？

Mr. Wong purchased furniture for $400,000 on credit for resale. Which of the following books of original entry should be used to record the transaction?

• 現金簿 Cash Book

• 普通日記簿 General Journal

• 購貨簿 Purchases Journal

• 銷貨簿 Sales Jounral

(IA4-MC-98)

購貨債權人的帳戶收錄於：

Trade creditors’ accounts are kept in the:

• 應付帳款分類帳 Purchases Ledger

• 總分類帳 General Ledger

• 應收帳款分類帳 Sales Ledger

• 以上皆是 All of the above

(IA4-MC-59)

當顧客向企業退回貨品時，顧客須向企業發出 _________。企業確認退貨後，須向顧客發出________。

When a customer returned goods to a business, the customer had to issue a _____ to the business. After the business confirmed the returns, it had to issue a _____ to the customer.

• 送貨單…………借項通知單

  Delivery note……Debit note

• 借項通知單……貸項通知單

  Debit note……credit note

• 貸項通知單……借項通知單

  Credit note……debit note

• 回條……………貸項通知單

  reply slip……credit note

(IA4-MC-85)

李女士向供應商購買 3,800 件貨品，每件$43，並獲 12%的交易折扣。其後，李女士發現當中 560 件貨品損毀，於是向供應商退回損毀的貨品。李女士須發出借項通知單，金額為：

Mrs. Lee purchased 3,800 units of goods from a supplier at $43 each. Mrs. Lee was offered a trade discount of 12% from the supplier. Later, Mrs. Lee found that 560 units of goods were damaged and returned the goods to the supplier. Mrs. Lee needed to issue the debit note with the amount of:

• $19,608

• $21,190.4

• $23,598.4

• $24,080

(IA4-MC-86)

當企業收到顧客退回的貨品後，須______________。

When a business receives the goods returned from a customer, the business should __________________.

(1) 把交易記錄於銷貨簿 (2) 把交易記錄於銷貨退回簿 (3) 借記銷貨帳戶 (4) 貸記顧客帳戶

(1) record the transaction in the sales journal (2) record the transaction in the sales returns journal (3) debit sales account (4) credit customer’s account

• 只有 (2)、(3) Only

• 只有 (2)、(4) Only

• 只有 (1)、(3) Only

• 只有 (1)、(2)、(4) Only